Metal used in golf clubs
Salary of plant manager
Cost of power used to heat factory
Commissions paid to sales personnel
Wages paid to employees who assemble golf bags
Depreciation on the equipment used by the company president's secretary
Depreciation on the car used by sales personnel
Repairs and maintenance for the executive's car
For each of the following costs incurred in a manufacturing operating, indicate whether the costs would be fixed or variable and whether they would be period costs or product costs.
Factory security personnel
Utilities in controller's office
Factory heat and air conditioning
Power to operate factory equipment
D